Chalmers, John; Johnson, Woodrow T.; Reuter, Jonathan - In: Journal of Public Economics 116 (2014) C, pp. 17-34
We use administrative data from Oregon's Public Employees Retirement System (PERS) to study the effect of pension design on employer costs and employee retirement-timing decisions. During our 1990–2003 sample period, PERS calculates each member's retirement benefit using up to three different...
